文章基本信息

标题：The associations of board of directors’ characteristics with modified audit opinion
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作者：Waddah Kamal Hassan Omer ; Khaled Salmen Aljaaidi ; Mohd ‘Atef Md Yusof 等
期刊名称：AD-minister
印刷版ISSN：2256-4322
出版年度：2020
期号：37
页码：5-34
DOI：10.17230/Ad-minister.37.1
出版社：Universidad EAFIT
摘要：The aim of this study is to investigate the association between the characteristics of the board of directors and the likelihood that a company receives a modified audit opinion (as a measure of the quality of companies external financial reporting) in Malaysia. To test our hypotheses, we use the pooled cross-sectional logistic regression analysis for 136 firm-year observations listed on Bursa Malaysia over the period 2009-2011.The evidence we uncover is consistent with the hypotheses that companies with large board size and greater financial expertise of the board of directors are less possible to receive a modified audit opinion. The evidence offers by this study reinforces the listing rules of the Malaysian-Corporate-Governance Code and the requirements of the Bursa Malaysia Corporate-Governance-Guide, which consider the significance of the board of directors as an aspect of good corporate governance to its critical role in the Malaysian financial reporting process.
关键词：Modified audit opinion; financial reporting quality; board of directors’ characteristics; Malaysia.